b2eab9c7-7d29-4f66-a224-9212e4222b80.xls IRA or QP MRD Projections For Discussion Purposes Only
This is For Discussion Purposes Only!
Do Not Rely on This Spreadsheet or on the Projections In It!!!
Enter Assumptions Today's Date December 29, 2011 Thursday
P's DOB April 20, 1920 P's Age On BD this Yr 91
P's DOD January 1, 2020 2020 P's Age in FDCY 70
P's Spouse's DOB, if Sp Spouse's Age On BD Spouse's Age in
is Bene, else "N/A" N/A this Yr N/A R/O/Yr
Sp's DOD, if Sp is Bene,
else "N/A" N/A
Sp Rollover Year. Enter Spouse's Age When P N/A
"N/A" if none. N/A Would be 87 N/A
DOB of Non-Spouse
Bene (E.g., Oldest
Child). "N/A" if none. Sunday, March 01, 1942 B2's Age on BD this Yr 69 Year B2 Inherits
Last Valuation Calendar B2's Age When P or 2020
Year (LVCY) for which Acct Sp, as applicable,
Bal is known 2004 Would Be 90 68
Acct Bal at end of LVCY for P's DOD if Lives to be
which Acct Bal is known $416,000 90 4/20/2010
Whole Yrs Diff Bet P&B 22
Expected Avg Growth
Rate in IRA/QP 5.00% P's Age on BD in YOD 100
After Tax Rate of Growth
in O/sd Acct. 4.00% 4.00%
Ordinary Inc. Tax Rate 20.00% Date P Will be 70 April 20, 1990 Friday Date SP Will be 70 N/A N/A
Expected Annual
Additions Each Year
Until 70.5 $0 Date P Will be 70.5 October 20, 1990 Saturday Date Sp Will be 70.5 N/A N/A
P's Age in First Dist.
Calendar Year (FDCY) 70 P's RBD April 1, 1991 Monday Sp's RBD N/A N/A
P's Age on BD in Yr P Sp's Age on BD in Yr
First Dist Cal Year 1990 Turns 70.5 70 Sp Turns 70.5 N/A N/A
Is Death Prior to Sp's DOD if Lives to
1st Yr to Show in Table 2004 No. of Yrs to FDCY -21 RBD? be 90 N/A
FMV of Total
Value to Use in First Estimated Annual
Year to Show. If don't Additions on 12/31
know, guess. $416,000 Before RBD $0 n
Projected Acct Bal To Hard to
Used to Determine 1st Compute, So
MRD after age 70.5 Guess
Probable FDCY 1990
MDIB Factor in 2011 10.8
If 5-Year Rules Applies, then entire account must be distribued by December 31, 2025
Page 1 of 9 Printed on 12/29/2011 at 10:02 AM
b2eab9c7-7d29-4f66-a224-9212e4222b80.xls IRA or QP MRD Projections For Discussion Purposes Only
MRDs For Participant While Living. Assumes P Lives Forever.
Hypothetical O/Sd Acct Bal
at Yr. End, Determined by
Hypothetical Minimum Adding MRD (after tax) to
Hypothetical Account Required Distribution Prior Yr.'s Bal. Internal Hypothetical
Balance in IRA At End of (MRD) For the Year, Growth is at the Assumed Running Total of
Year Age of Participant Factors Percent Prior Year Taken at Yr End After-Tax Rate MRDs
$0
2004 84 15.5 6.45% $416,000 $26,839 $21,471 $26,839
2005 85 14.8 6.76% $416,000 $28,108 $44,816 $54,947
2006 86 14.1 7.09% $408,692 $28,985 $69,797 $83,932
2007 87 13.4 7.46% $400,141 $29,861 $96,478 $113,793
2008 88 12.7 7.87% $390,287 $30,731 $124,922 $144,525
2009 89 12 8.33% $379,070 $31,589 $155,190 $176,114
2010 90 11.4 8.77% $366,434 $32,143 $187,113 $208,257
2011 91 10.8 9.26% $352,613 $32,649 $220,717 $240,906
2012 92 10.2 9.80% $337,594 $33,097 $256,023 $274,004
2013 93 9.6 10.42% $321,376 $33,477 $293,046 $307,481
2014 94 9.1 10.99% $303,968 $33,403 $331,490 $340,884
2015 95 8.6 11.63% $285,764 $33,228 $371,332 $374,112
2016 96 8.1 12.35% $266,824 $32,941 $412,538 $407,053
2017 97 7.6 13.16% $247,224 $32,529 $455,064 $439,583
2018 98 7.1 14.08% $227,055 $31,980 $498,850 $471,562
2019 99 6.7 14.93% $206,428 $30,810 $543,452 $502,373
2020 100 6.3 15.87% $185,940 $29,514 $588,801 $531,887
2021 101 5.9 16.95% $165,722 $28,089 $634,824 $559,975
2022 102 5.5 18.18% $145,920 $26,531 $681,442 $586,506
2023 103 5.2 19.23% $126,685 $24,363 $728,190 $610,869
2024 104 4.9 20.41% $108,657 $22,175 $775,057 $633,044
2025 105 4.5 22.22% $91,915 $20,426 $822,400 $653,469
2026 106 4.2 23.81% $76,085 $18,115 $869,788 $671,585
2027 107 3.9 25.64% $61,774 $15,839 $917,251 $687,424
2028 108 3.7 27.03% $49,023 $13,249 $964,541 $700,674
2029 109 3.4 29.41% $38,225 $11,243 $1,012,117 $711,916
2030 110 3.1 32.26% $28,893 $9,320 $1,060,058 $721,237
2031 111 2.9 34.48% $21,018 $7,247 $1,108,258 $728,484
2032 112 2.6 38.46% $14,821 $5,700 $1,157,149 $734,184
2033 113 2.4 41.67% $9,862 $4,109 $1,206,722 $738,293
2034 114 2.1 47.62% $6,246 $2,974 $1,257,370 $741,268
2035 115 1.9 52.63% $3,584 $1,886 $1,309,174 $743,154
2036 116 1.9 52.63% $1,877 $988 $1,362,331 $744,142
2037 117 1.9 52.63% $983 $517 $1,417,238 $744,659
2038 118 1.9 52.63% $515 $271 $1,474,144 $744,930
2039 119 1.9 52.63% $270 $142 $1,533,224 $745,072
2040 120 1.9 52.63% $141 $74 $1,594,612 $745,146
2041 121 1.9 52.63% $74 $39 $1,658,428 $745,185
2042 122 1.9 52.63% $39 $20 $1,724,781 $745,205
2043 123 1.9 52.63% $20 $11 $1,793,781 $745,216
2044 124 1.9 52.63% $11 $6 $1,865,536 $745,222
2045 125 1.9 52.63% $6 $3 $1,940,160 $745,225
2046 126 1.9 52.63% $3 $2 $2,017,768 $745,226
2047 127 1.9 52.63% $2 $1 $2,098,479 $745,227
2048 128 1.9 52.63% $1 $0 $2,182,419 $745,227
2049 129 1.9 52.63% $0 $0 $2,269,716 $745,227
MRDs For Spouse While Living. Assumes P Dies As Per Assumptions.
Hypothetical O/Sd
Acct Bal at Yr.
End, Determined
by Adding MRD
(after tax) to Prior
Hypothetical Minimum Yr.'s Bal. Internal
Hypothetical Account Required Distribution Growth is at the Hypothetical
Is Spouse a Bene or a Balance in IRA At End (MRD) For the Year, Assumed After- Running Total of
Year Rollover Owner? Age of Spouse Factors Percent of Prior Year Taken at Yr End Tax Rate MRDs
N/A N/A
2021 N/A N/A N/A N/A N/A $0 N/A N/A
2022 N/A N/A N/A N/A N/A $0 N/A N/A
2023 N/A N/A N/A N/A N/A $0 N/A N/A
2024 N/A N/A N/A N/A N/A $0 N/A N/A
2025 N/A N/A N/A N/A N/A $0 N/A N/A
2026 N/A N/A N/A N/A N/A $0 N/A N/A
2027 N/A N/A N/A N/A N/A $0 N/A N/A
2028 N/A N/A N/A N/A N/A $0 N/A N/A
2029 N/A N/A N/A N/A N/A $0 N/A N/A
2030 N/A N/A N/A N/A N/A $0 N/A N/A
2031 N/A N/A N/A N/A N/A $0 N/A N/A
2032 N/A N/A N/A N/A N/A $0 N/A N/A
2033 N/A N/A N/A N/A N/A $0 N/A N/A
2034 N/A N/A N/A N/A N/A $0 N/A N/A
2035 N/A N/A N/A N/A N/A $0 N/A N/A
2036 N/A N/A N/A N/A N/A $0 N/A N/A
2037 N/A N/A N/A N/A N/A $0 N/A N/A
2038 N/A N/A N/A N/A N/A $0 N/A N/A
2039 N/A N/A N/A N/A N/A $0 N/A N/A
2040 N/A N/A N/A N/A N/A $0 N/A N/A
2041 N/A N/A N/A N/A N/A $0 N/A N/A
2042 N/A N/A N/A N/A N/A $0 N/A N/A
2043 N/A N/A N/A N/A N/A $0 N/A N/A
2044 N/A N/A N/A N/A N/A $0 N/A N/A
2045 N/A N/A N/A N/A N/A $0 N/A N/A
2046 N/A N/A N/A N/A N/A $0 N/A N/A
2047 N/A N/A N/A N/A N/A $0 N/A N/A
2048 N/A N/A N/A N/A N/A $0 N/A N/A
2049 N/A N/A N/A N/A N/A $0 N/A N/A
Page 2 of 9 Printed on 12/29/2011 at 10:02 AM
b2eab9c7-7d29-4f66-a224-9212e4222b80.xls IRA or QP MRD Projections For Discussion Purposes Only
2050 N/A N/A N/A N/A N/A $0 N/A N/A
2051 N/A N/A N/A N/A N/A $0 N/A N/A
2052 N/A N/A N/A N/A N/A $0 N/A N/A
2053 N/A N/A N/A N/A N/A $0 N/A N/A
2054 N/A N/A N/A N/A N/A $0 N/A N/A
2055 N/A N/A N/A N/A N/A $0 N/A N/A
2056 N/A N/A N/A N/A N/A $0 N/A N/A
2057 N/A N/A N/A N/A N/A $0 N/A N/A
2058 N/A N/A N/A N/A N/A $0 N/A N/A
2059 N/A N/A N/A N/A N/A $0 N/A N/A
2060 N/A N/A N/A N/A N/A $0 N/A N/A
2061 N/A N/A N/A N/A N/A $0 N/A N/A
2062 N/A N/A N/A N/A N/A $0 N/A N/A
2063 N/A N/A N/A N/A N/A $0 N/A N/A
2064 N/A N/A N/A N/A N/A $0 N/A N/A
2065 N/A N/A N/A N/A N/A $0 N/A N/A
2066 N/A N/A N/A N/A N/A $0 N/A N/A
Page 3 of 9 Printed on 12/29/2011 at 10:02 AM
b2eab9c7-7d29-4f66-a224-9212e4222b80.xls IRA or QP MRD Projections For Discussion Purposes Only
MRDs For Non Spouse Beneficiary. Assumes P dies as per assumptions.
Hypothetical O/Sd Acct Bal
Hypothetical Minimum Determined by Adding MRD
Hypothetical Account Required Distribution (after tax) to Prior Yr.'s Bal. Hypothetical
Age of Beneficiary on BD in Balance in IRA At End of (MRD) For the Year, Internal Growth is at the Running Total of
Year Year Factors Percent Prior Year Taken at Yr End Assumed After-Tax Rate MRDs
$531,887
2021 79 10.8 9.26% $165,722 $15,345 $634,824 $547,231 #NAME?
2022 80 9.8 10.20% $158,664 $16,190 $673,169 $563,422
2023 81 8.8 11.36% $150,407 $17,092 $713,770 $580,513
2024 82 7.8 12.82% $140,836 $18,056 $756,765 $598,569
2025 83 6.8 14.71% $129,821 $19,091 $802,309 $617,661
2026 84 5.8 17.24% $117,221 $20,211 $850,570 $637,871
2027 85 4.8 20.83% $102,872 $21,432 $901,738 $659,303
2028 86 3.8 26.32% $86,584 $22,785 $956,035 $682,088
2029 87 2.8 35.71% $68,128 $24,331 $1,013,742 $706,419
2030 88 1.8 55.56% $47,203 $26,224 $1,075,270 $732,643
2031 89 1 100.00% $23,339 $24,506 $1,137,886 $757,149
2032 90 1 100.00% $0 $0 $1,183,401 $757,149
2033 91 1 100.00% $0 $0 $1,230,738 $757,149
2034 92 1 100.00% $0 $0 $1,279,967 $757,149
2035 93 1 100.00% $0 $0 $1,331,166 $757,149
2036 94 1 100.00% $0 $0 $1,384,412 $757,149
2037 95 1 100.00% $0 $0 $1,439,789 $757,149
2038 96 1 100.00% $0 $0 $1,497,380 $757,149
2039 97 1 100.00% $0 $0 $1,557,276 $757,149
2040 98 1 100.00% $0 $0 $1,619,567 $757,149
2041 99 1 100.00% $0 $0 $1,684,349 $757,149
2042 100 1 100.00% $0 $0 $1,751,723 $757,149
2043 101 1 100.00% $0 $0 $1,821,792 $757,149
2044 102 1 100.00% $0 $0 $1,894,664 $757,149
2045 103 1 100.00% $0 $0 $1,970,450 $757,149
2046 104 1 100.00% $0 $0 $2,049,269 $757,149
2047 105 1 100.00% $0 $0 $2,131,239 $757,149
2048 106 1 100.00% $0 $0 $2,216,489 $757,149
2049 107 1 100.00% $0 $0 $2,305,148 $757,149
2050 108 1 100.00% $0 $0 $2,397,354 $757,149
2051 109 1 100.00% $0 $0 $2,493,248 $757,149
2052 110 1 100.00% $0 $0 $2,592,978 $757,149
2053 111 1 100.00% $0 $0 $2,696,698 $757,149
2054 112 1 100.00% $0 $0 $2,804,565 $757,149
2055 113 1 100.00% $0 $0 $2,916,748 $757,149
2056 114 1 100.00% $0 $0 $3,033,418 $757,149
2057 115 1 100.00% $0 $0 $3,154,755 $757,149
2058 116 1 100.00% $0 $0 $3,280,945 $757,149
2059 117 1 100.00% $0 $0 $3,412,183 $757,149
2060 118 1 100.00% $0 $0 $3,548,670 $757,149
2061 119 1 100.00% $0 $0 $3,690,617 $757,149
2062 120 1 100.00% $0 $0 $3,838,241 $757,149
2063 121 1 100.00% $0 $0 $3,991,771 $757,149
2064 122 1 100.00% $0 $0 $4,151,442 $757,149
2065 123 1 100.00% $0 $0 $4,317,500 $757,149
2066 124 1 100.00% $0 $0 $4,490,200 $757,149
MRDs After Death If No Beneficiary. Assumes P dies as per assumptions, but w/o a designated beneficiary.
Hypothetical O/Sd Acct Bal
Hypothetical Minimum Determined by Adding MRD
Hypothetical Account Required Distribution (after tax) to Prior Yr.'s Bal. Hypothetical
Age of Beneficiary on BD in Balance in IRA At End of (MRD) For the Year, Internal Growth is at the Running Total of
Year Year Factors Percent Prior Year, Before MRD Taken at Yr End Assumed After-Tax Rate MRDs
$531,887
2021 N/A 1.9 52.63% $165,722 $87,222 $634,824 $619,109
2022 N/A 1 100.00% $86,786 $91,126 $733,118 $710,235
2023 N/A 1 100.00% $0 $0 $762,442 $710,235
2024 N/A 1 100.00% $0 $0 $792,940 $710,235
2025 N/A 1 100.00% $0 $0 $824,658 $710,235
2026 N/A 1 100.00% $0 $0 $857,644 $710,235
2027 N/A 1 100.00% $0 $0 $891,950 $710,235
2028 N/A 1 100.00% $0 $0 $927,628 $710,235
2029 N/A 1 100.00% $0 $0 $964,733 $710,235
2030 N/A 1 100.00% $0 $0 $1,003,322 $710,235
2031 N/A 1 100.00% $0 $0 $1,043,455 $710,235
2032 N/A 1 100.00% $0 $0 $1,085,193 $710,235
2033 N/A 1 100.00% $0 $0 $1,128,601 $710,235
2034 N/A 1 100.00% $0 $0 $1,173,745 $710,235
2035 N/A 1 100.00% $0 $0 $1,220,695 $710,235
2036 N/A 1 100.00% $0 $0 $1,269,523 $710,235
2037 N/A 1 100.00% $0 $0 $1,320,304 $710,235
2038 N/A 1 100.00% $0 $0 $1,373,116 $710,235
2039 N/A 1 100.00% $0 $0 $1,428,040 $710,235
2040 N/A 1 100.00% $0 $0 $1,485,162 $710,235
2041 N/A 1 100.00% $0 $0 $1,544,568 $710,235
2042 N/A 1 100.00% $0 $0 $1,606,351 $710,235
2043 N/A 1 100.00% $0 $0 $1,670,605 $710,235
2044 N/A 1 100.00% $0 $0 $1,737,429 $710,235
2045 N/A 1 100.00% $0 $0 $1,806,927 $710,235
2046 N/A 1 100.00% $0 $0 $1,879,204 $710,235
2047 N/A 1 100.00% $0 $0 $1,954,372 $710,235
2048 N/A 1 100.00% $0 $0 $2,032,547 $710,235
2049 N/A 1 100.00% $0 $0 $2,113,849 $710,235
2050 N/A 1 100.00% $0 $0 $2,198,403 $710,235
2051 N/A 1 100.00% $0 $0 $2,286,339 $710,235
2052 N/A 1 100.00% $0 $0 $2,377,792 $710,235
2053 N/A 1 100.00% $0 $0 $2,472,904 $710,235
2054 N/A 1 100.00% $0 $0 $2,571,820 $710,235
2055 N/A 1 100.00% $0 $0 $2,674,693 $710,235
Page 4 of 9 Printed on 12/29/2011 at 10:02 AM
b2eab9c7-7d29-4f66-a224-9212e4222b80.xls IRA or QP MRD Projections For Discussion Purposes Only
2056 N/A 1 100.00% $0 $0 $2,781,681 $710,235
2057 N/A 1 100.00% $0 $0 $2,892,948 $710,235
2058 N/A 1 100.00% $0 $0 $3,008,666 $710,235
2059 N/A 1 100.00% $0 $0 $3,129,012 $710,235
2060 N/A 1 100.00% $0 $0 $3,254,173 $710,235
2061 N/A 1 100.00% $0 $0 $3,384,340 $710,235
2062 N/A 1 100.00% $0 $0 $3,519,713 $710,235
2063 N/A 1 100.00% $0 $0 $3,660,502 $710,235
2064 N/A 1 100.00% $0 $0 $3,806,922 $710,235
2065 N/A 1 100.00% $0 $0 $3,959,199 $710,235
2066 N/A 1 100.00% $0 $0 $4,117,567 $710,235
Page 5 of 9 Printed on 12/29/2011 at 10:02 AM
Single Life Table Final Regs
AGE MULTIPLE Percent Uniform Lifetime Table Final Regs Weekday
0 82.4 1.21% MDIB Factors Percent 1
1 81.6 1.23% 70 27.4 3.65% 2
2 80.6 1.24% 71 26.5 3.77% 3
3 79.7 1.25% 72 25.6 3.91% 4
4 78.7 1.27% 73 24.7 4.05% 5
5 77.7 1.29% 74 23.8 4.20% 6
6 76.7 1.30% 75 22.9 4.37% 7
7 75.8 1.32% 76 22 4.55%
8 74.8 1.34% 77 21.2 4.72%
9 73.8 1.36% 78 20.3 4.93%
10 72.8 1.37% 79 19.5 5.13%
11 71.8 1.39% 80 18.7 5.35%
12 70.8 1.41% 81 17.9 5.59%
13 69.9 1.43% 82 17.1 5.85%
14 68.9 1.45% 83 16.3 6.13%
15 67.9 1.47% 84 15.5 6.45%
16 66.9 1.49% 85 14.8 6.76%
17 66 1.52% 86 14.1 7.09%
18 65 1.54% 87 13.4 7.46%
19 64 1.56% 88 12.7 7.87%
20 63 1.59% 89 12 8.33%
21 62.1 1.61% 90 11.4 8.77%
22 61.1 1.64% 91 10.8 9.26%
23 60.1 1.66% 92 10.2 9.80%
24 59.1 1.69% 93 9.6 10.42%
25 58.2 1.72% 94 9.1 10.99%
26 57.2 1.75% 95 8.6 11.63%
27 56.2 1.78% 96 8.1 12.35%
28 55.3 1.81% 97 7.6 13.16%
29 54.3 1.84% 98 7.1 14.08%
30 53.3 1.88% 99 6.7 14.93%
31 52.4 1.91% 100 6.3 15.87%
32 51.4 1.95% 101 5.9 16.95%
33 50.4 1.98% 102 5.5 18.18%
34 49.4 2.02% 103 5.2 19.23%
35 48.5 2.06% 104 4.9 20.41%
36 47.5 2.11% 105 4.5 22.22%
37 46.5 2.15% 106 4.2 23.81%
38 45.6 2.19% 107 3.9 25.64%
39 44.6 2.24% 108 3.7 27.03%
40 43.6 2.29% 109 3.4 29.41%
41 42.7 2.34% 110 3.1 32.26%
42 41.7 2.40% 111 2.9 34.48%
43 40.7 2.46% 112 2.6 38.46%
44 39.8 2.51% 113 2.4 41.67%
45 38.8 2.58% 114 2.1 47.62%
46 37.9 2.64% 115 1.9 52.63%
47 37 2.70%
48 36 2.78%
49 35.1 2.85%
50 34.2 2.92%
51 33.3 3.00%
52 32.3 3.10%
53 31.4 3.18%
54 30.5 3.28%
55 29.6 3.38%
56 28.7 3.48%
57 27.9 3.58%
58 27 3.70%
59 26.1 3.83%
60 25.2 3.97%
61 24.4 4.10%
62 23.5 4.26%
63 22.7 4.41%
64 21.8 4.59%
65 21 4.76%
66 20.2 4.95%
67 19.4 5.15%
68 18.6 5.38%
69 17.8 5.62%
70 17 5.88%
71 16.3 6.13%
72 15.5 6.45%
73 14.8 6.76%
74 14.1 7.09%
75 13.4 7.46%
76 12.7 7.87%
77 12.1 8.26%
78 11.4 8.77%
79 10.8 9.26%
80 10.2 9.80%
81 9.7 10.31%
82 9.1 10.99%
83 8.6 11.63%
84 8.1 12.35%
85 7.6 13.16%
86 7.1 14.08%
87 6.7 14.93%
88 6.3 15.87%
89 5.9 16.95%
90 5.5 18.18%
91 5.2 19.23%
92 4.9 20.41%
93 4.6 21.74%
94 4.3 23.26%
95 4.1 24.39%
96 3.8 26.32%
97 3.6 27.78%
98 3.4 29.41%
99 3.1 32.26%
100 2.9 34.48%
101 2.7 37.04%
102 2.5 40.00%
103 2.3 43.48%
104 2.1 47.62%
105 1.9 52.63%
106 1.7 58.82%
107 1.5 66.67%
108 1.4 71.43%
109 1.2 83.33%
110 1.1 90.91%
111+ 1 100.00%
Sunday
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday